SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 1083 (P&H-HC) : (1982) 138 ITR 0338 : (1982) 028 CTR 0019 : (1982) 009 TAXMAN 0253Oswal Woollen Mills Ltd. v. Commissioner of Income Tax, Patiala-I SUBSCRIBE FOR FULL CONTENT